CALIS INDUSTRIE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CALIS INDUSTRIE
Largest movements
- Receivables within one year +€61,472
up €61,472 (+118%), from €52,304 to €113,776
of which Trade receivables: +€47,162
- Tangible fixed assets +€38,215
up €38,215 (+8.6%), from €443,251 to €481,466
of which Furniture and vehicles: +€59,170
- Cash -€31,429
down €31,429 (-60.7%), from €51,772 to €20,343
mainly Investment in fixed assets (net) (-€99,302) and Receivables within one year (-€61,472)
- Reserves +€26,979
up €26,979 (+17.0%), from €158,945 to €185,924
of which Distributable reserves: +€26,979
- Current portion of long-term debt +€22,260
up €22,260 (+50.2%), from €44,324 to €66,584
- Debts after one year +€9,158
up €9,158 (+3.8%), from €238,081 to €247,239
- Trade debts +€8,348
up €8,348 (+77.7%), from €10,745 to €19,093
- Gross operating margin +€9,519
up €9,519 (+8.1%), from €118,115 to €127,634
- Depreciation +€5,671
up €5,671 (+10.2%), from €55,417 to €61,087
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €549,518 | €617,407 | +€67,889 | +12.4% |
| Fixed assets | 21/28 | €443,251 | €481,466 | +€38,215 | +8.6% |
| Tangible fixed assets | 22/27 | €443,251 | €481,466 | +€38,215 | +8.6% |
| Land and buildings | 22 | €327,150 | €309,684 | -€17,466 | -5.3% |
| Plant, machinery and equipment | 23 | €13,544 | €10,055 | -€3,489 | -25.8% |
| Furniture and vehicles | 24 | €102,557 | €161,727 | +€59,170 | +57.7% |
| Current assets | 29/58 | €106,267 | €135,941 | +€29,674 | +27.9% |
| Amounts receivable within one year | 40/41 | €52,304 | €113,776 | +€61,472 | +118% |
| Trade receivables | 40 | €48,443 | €95,605 | +€47,162 | +97.4% |
| Other amounts receivable | 41 | €3,861 | €18,172 | +€14,311 | +371% |
| Cash at bank and in hand | 54/58 | €51,772 | €20,343 | -€31,429 | -60.7% |
| Deferred charges and accrued income | 490/1 | €2,191 | €1,821 | -€370 | -16.9% |
| Total equity and liabilities | 10/49 | €549,518 | €617,407 | +€67,889 | +12.4% |
| Equity | 10/15 | €233,745 | €260,724 | +€26,979 | +11.5% |
| Contributions | 10/11 | €74,800 | €74,800 | = | 0.0% |
| Reserves | 13 | €158,945 | €185,924 | +€26,979 | +17.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €158,945 | €185,924 | +€26,979 | +17.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €315,773 | €356,683 | +€40,910 | +13.0% |
| Amounts payable after more than one year | 17 | €238,081 | €247,239 | +€9,158 | +3.8% |
| Financial debts | 170/4 | €238,081 | €247,239 | +€9,158 | +3.8% |
| Amounts payable within one year | 42/48 | €74,811 | €108,004 | +€33,192 | +44.4% |
| Current portion of amounts payable after more than one year | 42 | €44,324 | €66,584 | +€22,260 | +50.2% |
| Trade debts | 44 | €10,745 | €19,093 | +€8,348 | +77.7% |
| Suppliers | 440/4 | €10,745 | €19,093 | +€8,348 | +77.7% |
| Taxes, remuneration and social security | 45 | €10,700 | €12,960 | +€2,260 | +21.1% |
| Taxes | 450/3 | €9,845 | €11,717 | +€1,873 | +19.0% |
| Remuneration and social security | 454/9 | €855 | €1,242 | +€387 | +45.3% |
| Other amounts payable | 47/48 | €9,042 | €9,367 | +€325 | +3.6% |
| Accrued charges and deferred income | 492/3 | €2,880 | €1,440 | -€1,440 | -50.0% |
| Remuneration, social security and pensions | 62 | €14,999 | €14,531 | -€468 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,417 | €61,087 | +€5,671 | +10.2% |
| Other operating charges | 640/8 | €5,421 | €4,657 | -€764 | -14.1% |
| Gross operating margin | 9900 | €118,115 | €127,634 | +€9,519 | +8.1% |
| Operating profit (loss) | 9901 | €42,279 | €47,360 | +€5,080 | +12.0% |
| Financial income | 75/76B | €202 | €173 | -€29 | -14.4% |
| Recurring financial income | 75 | €202 | €173 | -€29 | -14.4% |
| Financial charges | 65/66B | €5,016 | €6,010 | +€994 | +19.8% |
| Recurring financial charges | 65 | €5,016 | €6,010 | +€994 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €37,466 | €41,523 | +€4,058 | +10.8% |
| Transfer from deferred taxes | 780 | €682 | €0 | -€682 | -100% |
| Income taxes | 67/77 | €13,748 | €14,544 | +€796 | +5.8% |
| Profit (loss) for the period | 9904 | €24,399 | €26,979 | +€2,580 | +10.6% |
| Transfer from tax-exempt reserves | 789 | €1,384 | €0 | -€1,384 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €25,784 | €26,979 | +€1,196 | +4.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.